Harriet Brown

Call 2005

Sillo

Introduction

Harriet is a barrister and Jersey advocate practising in tax law and all aspects of Jersey law. She advises on all aspects of direct and indirect taxation (including matters with an offshore element), as well as on Jersey law.

She litigates in the English courts and tribunals as well as in Jersey in relation to both purely tax matters, as well as matters with a tax element.

Harriet is a former editor of the Personal Tax Planning Review and the Offshore and International Tax Review.

Recent Cases:

  • HMRC enquiries involving domicile, the transfer of assets abroad, HMRC’s powers of recovery outside the UK, employment taxes and taxation of charities
  • Employee taxation including the scope of the benefits code, the disguised remuneration legislation (Part 7A ITEPA 2003) and the Rangers case.
  • Pensions taxation, including taxation of international pensions (QROPS) and all elements of UK-based pensions taxation (FA 2004, Part 4).
  • Non-resident trusts
  • Residence, domicile and the taxation of foreign domiciliaries
  • Inheritance tax planning
  • Taxation of charities and gifts to charities
  • FATCA and CRS

Published Journals

Wallace v HMRC [2017] EWHC 3115 (Ch)

Butt v HMRC[2017] UKUT 325 (TCC)

HMRC v Hely-Hutchinson[2017] EWCA Civ 1075

R (oao Hely Hutchinson) v HMRC[2015] EWHC 3261 (Admin) (Successful application for leave to judicially review HMRC’s refusal to apply guidance issued in 2003 in relation to Mansworth v Jelley claims)

Butt v HMRC[2015] UKFTT 0510 (TC) (MTIC fraud – s.61 VATA penalties by reference to disallowed input tax – prohibition on retrospective penalisation – Article 7 ECHR and Article 49 EU Charter of Fundamental Rights)

IFM Corporate Trustees v Helliwell and Mountain[2015] JRC 160 (rectification of an employee remuneration trust in a tax avoidance context)

Fisher v HMRC[2014] UKFTT 804 (TC) (Transfer of assets abroad: tax avoidance; motive defence; quasi transferors; incompatibility with EU law – Status of Gibraltar under EU law – discovery assessments)

Chadda v Revenue and Customs Comrs[2014] UKFTT 1061 (TC), [2015] WTLR 75 (Inheritance tax implications of property passing by survivorship and the formalities necessary to severe a joint tenancy)

Tullow Uganda Limited and Others v Uganda Revenue AuthorityAN/04/2011 (Uganda Tax Tribunal) (Validity of a contractual exemption from income tax on gains given by the Ugandan government)

Dong v National Crime Agency[2014] UKFTT 369 (TC), [2014] SWTI 2092 (Application for postponement of tax)

Freeman v HMRC[2013] UKFTT 496 (TC) (Validity of TMA, section 29 discovery assessment)

Ballard v HMRC[2013] UKFTT 087 (TC) (Interaction of ITEPA, sections 394 and 401 – the application of the transitional provisions in FA 2004, Schedule 36)

Re A[2012] SFTD 1257 (Subscription Required), [2012] UKFTT 541 (TC) (Application for hearing to be in private)

Countrywide Estate Agents FS Limited v HMRC[2012] STC 511 (Subscription Required), [2011] UKUT 470 (TCC) (Determination of whether a payment made in respect of goodwill constituted a capital or income receipt of the Appellant)

H v H[2010] EWHC 158 (Fam) (tax counsel in ultra high net worth divorce)

In the matter of the representation of Andsberg Limited[2007] JRC 179[2007] JLR Note 53(Subscription Required) (scheme of arrangement in relation to multi-million pound mineral company)

Education

Advocate of the Royal Court of Jersey
Bar Vocational Course, BPP Law School, London
PgDL, BPP Law School, London
BA (Hons) Archaeology and Anthropology, Downing College, Cambridge

Appointments and Memberships

Revenue Bar Association
Chancery Bar Association
Jersey Law Society